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PRESCRIBED DOCUMENTARY REQUIREMENTS FOR COMMON GOVERNMENT TRANSACTIONS

COA Circular No. 2012-001 dated June 14, 2012

GRANTING AND UTILIZATION OF CASH ADVANCES

1.0 General Guidelines


1.1 No Cash advance shall be given unless for a legally specific purpose.
1.2 No additional cash advances shall be allowed to any official or employee unless the previous
cash advance given to him is first settled or a proper accounting thereof is made.
1.3 A cash advance shall be reported on as soon as the purpose for which it was given has been
served.
1.4 Only permanently appointed officials shall be designated as disbursing officers. Elected
officials may be granted a cash advance only for their official traveling expenses.
1.5 Only duly appointed or designated disbursing officers may perform disbursing functions.
Officers and employees who are given cash advances for official travel need not be
designated as Disbursing Officers.
1.6 Transfer of cash advance from one Accountable Officer (AO) to another shall not be
allowed.

1.7 The cash advance shall be used solely for the specific legal purpose for which it was granted.
Under no circumstance shall it be used for encashment of checks or for liquidation of a
previous cash advance.
1.8 The Accountant shall obligate all cash advances granted. He shall see that cash advances for
a particular year are not used to pay expenses of other years.

 Documentary Requirements common to all cash advances except for travels

 Authority of the accountable officer issued by the University President or his duly authorized
representative indicating the maximum accountability and purpose of the cash advance (for
initial cash advance) (Please see attached Template)
 Certification from the university accountant that previous cash advances have been liquidated
and accounted for in the books.
 Approved application for bond and or/Fidelity Bond for the year for cash accountability of
Php. 2,000 or more. (University Cashier’s Office)

2.0 Petty Cash Fund (PCF)


2.1 The PCF to be set up shall be sufficient for the recurring petty operating expenses of the
agency for one (1) month.
2.2 The PCF or cash advance shall not be used for payment of regular expenses, such as
 Rentals
 Subscriptions
 Light and water bills
2.3 Payments out of PCF, which shall be made through Petty Cash Voucher, shall be allowed only
for amounts not exceeding Php. 15,000 for each transaction

 Documentary Requirements for initial cash advances


 Approved estimates of petty cash expenses for one (1) month

3.0 Field/Activity Current Operating Expenses (CEO)


 Approved Budget for COE of the campus
 The amount of the cash advance shall be limited to the requirements for two (2) months.
 Additional cash advances shall be granted on the basis of the activity budget or the
requirements for two (2) months, whichever is lower.

4.0 Travelling Expenses


4.1 Local Travel – within 30 days after the return of the official/employee concerned to his
official station
4.2 Foreign Travel – within 60 days after the return of the official/employee concerned to the
Philippines

 No government fund shall be utilized to defray foreign travel expenses of any


government official or employee, except in the case of training, seminar or
conference abroad.
 Travelling allowances granted shall be treated and accounted for as cash
advances.
 No additional cash advance shall be granted to any official or employee unless
the previous cash advance given for travel is first liquidated and accounted for in
the books (COA Circular No. 2009-002 dated May 18, 2009).

 Documentary Requirements

Local Travel
 Office Order/Travel Order approved in accordance with Section 3 of EO No. 298
 Duly approved itinerary of travel
 Certification from the accountant that the previous cash advance has been liquidated and
accounted for in the books

Liquidation of Local Travel Cash Advances


 Paper/electronic plane ticket, boat or bus tickets, boarding pass, terminal fee
 Certificate of appearance/attendance training/seminar/participation
 Copy of previously approved itinerary of travel
 Revised or supplemental Office Order or any proof supporting the change of schedule
 Revised Itinerary of Travel, if the previous approved itinerary was not followed
 Certification by the University President as to the absolute necessity of the expenses
together with the corresponding bills or receipts, if the expenses incurred for official
travel exceeded the prescribed rate per day (certification or affidavit of loss shall not be
considered as an appropriate replacement for the required hotel/lodging bills and
receipts)
 Liquidation Report
 Reimbursement Expenses Receipt (RER)
 Official Receipts (OR) in case of refund of excess cash advance
 Certificate of Travel Completed
 Hotel Room/Lodging Bills with official receipts in the case of official travel to places within
50-kilometer radius from the last city or municipality covered by the Metro Manila Area,
or the city or municipality where their permanent official station is located in the case of
those outside Metro Manila Area, if the travel allowances being claimed include the hotel
room/lodging rate

Foreign Travel
 Office Order/Travel Order approved in accordance with the provisions of Sections 1 and
2 of EO No. 459 dated September 1, 2005
o As approved by the respective heads of agencies in the case of government
officials and employees regardless of the length of travel:
 State Universities and Colleges (SUCs)-Chairman of Commission on
Higher Education (CHERD) in the case of the heads of the SUCs and
respective heads in the case of all other officials and employees.
 Duly approved itinerary of travel
 Letter of invitation of host/sponsoring country/agency/organization
 For plane fair, quotations of three (3) travel agencies or its equivalent
 Flight itinerary issued by the airline//ticketing office/travel agency
 Copy of the updated United Nations Development Programme (UNDP) rate for the daily
subsistence allowance (DSA) for the country of destination for the computation of DSA to
be claimed
 Document to show the updated dollar to peso exchange rate at the date of grant of cash
advance
 Where applicable, authority from the Office of the President to claim representation
expenses
 In case of Seminars/trainings
o Invitation addressed to the university inviting participants (issued by the foreign
country)
o Acceptance of the nominees as participants (issued by the foreign country)
 Certification from the accountant that the previous cash advance has been liquidated and
accounted for in the books

Liquidation of Foreign Travel Cash Advances


 Paper/electronic plane tickets, boarding pass, boat or bus tickets
 Certificate of appearance/attendance training/seminar/participation
 Bills/receipts for non-commutable representation expenses approved by the President
under Section 13 EO no. 248
 For reimbursement of actual travel expenses in excess of the prescribed rate (EO No. 298):
o Approval by the President
o Certification by the University that is absolutely necessary
 Hotel Room bills with official receipts (certification or affidavit of loss shall not be
considered as an appropriate replacement for the required hotel/lodging bills and
receipts)
 Revised Itinerary of Travel, if applicable
 Narrative Report on trip undertaken/Report on Participation
 Official Receipts (OR) in case of refund of excess cash advance
 Certificate of Travel Completed
 Liquidation Report

5.0 Liquidation of Cash Advances


5.1 Petty cash Fund (PCF) – as soon as the disbursement reaches 75% or as needed, the PCF shall
be replenished which shall be equal to the total amount of expenditures made therefrom.

 Documentary Requirements for Petty Cash Fund (PCF)

 Summary of Petty Cash Vouchers


 Report of Disbursements
 Petty Cash Replenishment Report
 Approved purchase request (PR) with approved Certificate of Emergency Purchase, if
necessary
 Bills, receipts, sales invoice
 Certification of inspection and acceptance
 Report of Waste of Materials in case of replacement/repair
 Approved trip ticket, for gasoline expenses
 Canvass form at least three (3) suppliers for purchases involving Php. 1,000 and
above, except for purchase made while on official travel
 Summary/Abstract of canvass from the procurement office
 Petty Cash Vouchers duly accomplished and signed
 Official Receipts (OR) in case of refund
 For reimbursement of toll receipts
 Toll Receipts
 Trip Tickets

6.0 Salary
6.1 First Salary
 Documentary Requirements for the first salary of newly appointed employee
 Certified true copy of duly approved appointment
 Assignment Order, if applicable
 Certified true copy of Oath of Office
 Certificate of Assumption
 Statement of Assets, Liabilities and Net Worth (SALN)
 Approved DTR/Biometrics
 BIR withholding certificates (Form 1902 and 2305)
 Payroll Information on New Employee (PINE) computerized payroll systems, if existing
 Authority from the claimant and identification documents, if claimed by person other
than the payee

 Documentary Requirements for transfer of personnel (from one government office to


another)
 Clearance from money, property and legal accountabilities from the previous office
 Certified true copy of pre-audited disbursement voucher of last salary from previous
agency/or Certification by the Chief Accountant of last salary received from previous
office duly verified by the assigned auditor thereat
 BIR Form 2316 Certificate of Compensation Payment/Tax Withheld)
 Certificate of Available Leave Credits
 Service Record

6.2 Salary (if deleted from the payroll)

 Documentary Requirements
 Approve DTR/Biometrics
 Notice of Assumption
 Approved Application for Leave, Clearance, and Medical Certificate, if on Sick Leave
for five (5) days or more

6.3 Salary of Casual/Contractual Personnel


 Documentary Requirements
 For accredited agencies by the CSC (first Claim)
o Certified true copy of the pertinent contract/appointment/job order
o Copy of the Report of Personnel Actions (ROPA) of the pertinent
contract/appointment marked received by the CSC
 Copy of ROPA is at the office of the HR
 Approved DTR/Biometrics

6.4 Salary Differentials due to Promotion and/or Step Increment


 Documentary Requirements
 Certified true copy of appointment in case of promotion or Notice of Salary
Adjustment (NOSA) in case of step increment/salary increase
 Certificate of Assumption
 Approved DTR/Biometrics or certification that the employee has not incurred leave
without pay (certification of leave without pay can be obtained at the office of the
HR)

6.5 Last Salary


 Documentary Requirements
 Clearance from money, property and legal accountabilities
 Approved DTR/Biometrics
 Copy of the approved resignation or proof for the payment of last salary (copy of this
certification can be obtained at the office of the HR)

6.6 Salary due to Heirs of Deceased Employee


 Documentary Requirements
 Clearance from money, property and legal accountabilities
 Approved DTR/Biometrics
 Death Certificate authenticated by NSO
 Marriage Contract authenticated by NSO, if applicable
 Birth Certificate of surviving legal heirs authenticated by NSO
 Designation of next-of-kin
 Waiver of right of children 187 years old and above

6.7 Maternity Leave


 Documentary Requirements
 Certified true copy of approved Application for Leave
 Certified true copy of Maternity Leave Clearance
 Medical Certificate for Maternity Leave
 Additional Requirements for Unused Maternity Leave (upon assumption before the
expiration of the 60-day maternity leave)
o Medical Certificate that the employee is physically fir to work
o Certificate of Assumption
o Approved DTR/Biometrics

7.0 Honoraria
7.1 Government Personnel involved in Government Procurement (DBM Budget Circular No.
2004-5A dated March 23, 2004 as amended by DBM Budget Circular no. 2007-3 dated
November 29, 2007)
 The honoraria per completed procurement project shall not exceed Php 3,000 for
BAC Chairperson, Php 2,500 for BAC members and Php 2,000 for each Technical
Working Group (TWG) Chairperson and Members. The average amount of
honoraria per month over one (1) year shall not exceed 25% of the basic monthly
salary.
 Documentary Requirements
 Office Order creating and designating the BAC composition and authorizing the
members to collect honoraria
 Minutes of BAC Meeting
 Notice of Award to the winning bidder of the procurement activity being claimed
 Certification that the procurement involves competitive bidding
 Attendance Sheet listing names of attendees to the BAC meeting

7.2 Teaching Personnel (Section 3 of AO No. 103 dated August 31, 21004)
 Payment of honoraria to teaching personnel engaged in actual classroom
teaching whose teaching load is outside of the regular office hours or in excess of
the required load is prescribed under Section 3 of AO No. 103 dated August 31,
2004.
 Documentary Requirements
 Certification from the Registrar/Dean of the College that the load is in excess of the
regular load or outside the regular load or Approved Faculty Load
 Schedule of classes indicating the designated teaching personnel
 Certificate of actual conduct of classes and/or Accomplishment Report
 Approved DTR/Biometrics

7.3 Governing Board (DBM-NBC No. 2007-510 dated May 8, 2007)


 Documentary Requirements
 Appointment/Designation as member of the Board
 Certification that the claimant is not an appointee to a regular position in the
governing board of the collegial body who receives salaries, regular allowances and
other benefits
 Minutes of meeting and Attendance Sheet as certified by the Board Secretary

7.4 Lecturer/Coordinator (DBM Budget Circular No. 2007-1 dated April 23, 2007)
 Documentary Requirements
 Office Order
 Coordinator’s report on lecturer’s schedule
 Course Syllabus/Program of Lectures
 Duly approved DTR/Biometrics in case of claims by the coordinator and facilitator

8.0 Special Projects (DBM Budget Circular No. 2007-2 dated October 1, 2007)
8.1 Honoraria received for special projects shall not exceed twenty-five (25%) of the annual basic
salary.
 Documentary Requirements
 Performance Evaluation Plan formulated by project management used as basis for
rating the performance of members
 Office Order designating members of the special project
 Terms of Reference
 Certificate of completion of project deliverables
 Special Project Plan
 Authority to collect honoraria
 Certificate of acceptance by the agency head of the deliverables per project
component

9.0 Science and Technological Activities (Pertinent Provisions of the GAA for the year)
 Documentary Requirements
 Office Order
 Plan/Program of Activities
 Accomplishment Report/Certificate of completion of programmed activities
 Authority to collect honoraria
 Certificate of acceptance by the Agency Head of the deliverables per project output

10.0 Hazard Duty Pay


10.1 The payment of Magna Carta benefits under RA No. 7305 (Magna Carta for Public Health
Workers) shall be limited to the appropriation authorized in the GAA for the purpose.
 Documentary Requirements
 Duly accomplished DTR/Biometrics

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